CONSEILCONSTRUCT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CONSEILCONSTRUCT
Largest movements
- Cash -€12,880
down €12,880 (-95.5%), from €13,487 to €606
mainly Investment in fixed assets (net) (-€19,843) and Net result for the year (-€18,517)
- Tangible fixed assets -€6,311
down €6,311 (-3.5%), from €179,794 to €173,484
of which Plant, machinery and equipment: -€9,929
- Profit (loss) carried forward -€18,517
down €18,517 (-144.7%), from -€12,801 to -€31,318
- Other debts +€4,506
up €4,506 (+2.5%), from €182,360 to €186,866
- Debts after one year -€3,165
down €3,165 (-31.8%), from €9,943 to €6,779
- Gross operating margin -€11,792
down €11,792 (-55.7%), from €21,178 to €9,385
- Depreciation +€6,722
up €6,722 (+35.4%), from €19,012 to €25,734
- Other operating charges -€987
down €987 (-37.9%), from €2,604 to €1,617
- Financial charges +€489
up €489 (+191.6%), from €255 to €744
- Taxes -€409
down €409, from €215 to -€193
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,030 | €181,339 | -€17,691 | -8.9% |
| Fixed assets | 21/28 | €179,794 | €173,904 | -€5,891 | -3.3% |
| Tangible fixed assets | 22/27 | €179,794 | €173,484 | -€6,311 | -3.5% |
| Land and buildings | 22 | €36,000 | €36,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €113,851 | €103,921 | -€9,929 | -8.7% |
| Furniture and vehicles | 24 | €29,944 | €33,562 | +€3,619 | +12.1% |
| Financial fixed assets | 28 | - | €420 | +€420 | |
| Current assets | 29/58 | €19,236 | €7,435 | -€11,800 | -61.3% |
| Stocks and contracts in progress | 3 | - | €1,404 | +€1,404 | |
| Stocks | 30/36 | - | €1,404 | +€1,404 | |
| Amounts receivable within one year | 40/41 | €4,925 | €4,187 | -€737 | -15.0% |
| Trade receivables | 40 | €3,540 | €4,187 | +€647 | +18.3% |
| Other amounts receivable | 41 | €1,384 | - | -€1,384 | |
| Cash at bank and in hand | 54/58 | €13,487 | €606 | -€12,880 | -95.5% |
| Deferred charges and accrued income | 490/1 | €824 | €1,238 | +€414 | +50.2% |
| Total equity and liabilities | 10/49 | €199,030 | €181,339 | -€17,691 | -8.9% |
| Equity | 10/15 | -€1,801 | -€20,318 | -€18,517 | -1028.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,801 | -€31,318 | -€18,517 | -144.7% |
| Amounts payable | 17/49 | €200,831 | €201,657 | +€826 | +0.4% |
| Amounts payable after more than one year | 17 | €9,943 | €6,779 | -€3,165 | -31.8% |
| Financial debts | 170/4 | €9,943 | €6,779 | -€3,165 | -31.8% |
| Amounts payable within one year | 42/48 | €190,887 | €194,878 | +€3,991 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €3,024 | €3,165 | +€141 | +4.7% |
| Trade debts | 44 | €2,331 | €2,633 | +€303 | +13.0% |
| Suppliers | 440/4 | €2,331 | €2,633 | +€303 | +13.0% |
| Taxes, remuneration and social security | 45 | €3,173 | €2,214 | -€959 | -30.2% |
| Taxes | 450/3 | €3,173 | €2,214 | -€959 | -30.2% |
| Other amounts payable | 47/48 | €182,360 | €186,866 | +€4,506 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,012 | €25,734 | +€6,722 | +35.4% |
| Other operating charges | 640/8 | €2,604 | €1,617 | -€987 | -37.9% |
| Non-recurring operating charges | 66A | €9,712 | - | -€9,712 | |
| Gross operating margin | 9900 | €21,178 | €9,385 | -€11,792 | -55.7% |
| Operating profit (loss) | 9901 | -€10,150 | -€17,966 | -€7,815 | -77.0% |
| Financial charges | 65/66B | €255 | €744 | +€489 | +191.6% |
| Recurring financial charges | 65 | €255 | €744 | +€489 | +191.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,406 | -€18,710 | -€8,305 | -79.8% |
| Income taxes | 67/77 | €215 | -€193 | -€409 | |
| Profit (loss) for the period | 9904 | -€10,621 | -€18,517 | -€7,896 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,621 | -€18,517 | -€7,896 | -74.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.